| EIM20005 | The benefits code:
amounts treated as earnings and how these rules interact with the
charge on earnings in Section 62 ITEPA 2003 |
| EIM20006 | Types of income
included |
| EIM20007 | Employment excluded from
the benefits code |
| EIM20010 | Special rules for expense
payments and benefits not otherwise chargeable |
| EIM20011 | Expense payments and
benefits: how the special rules apply |
| EIM20020 | What are benefits and
what amounts are taken as the value of chargeable benefits? |
| EIM20030 | Exemptions from
charge |
| EIM20040 | Pensioners and former
employees |
| EIM20050 | Guidance for
employers |
| EIM20100 | Which directors and
employees are chargeable? |
| EIM20101 | Working out if an
employee has earnings of less than £8,500 a year:
calculation |
| EIM20102 | More on working out if an
employee has earnings of less than £8,500 a year: authorised
deductions |
| EIM20105 | Working out if an
employee has earnings of less than £8,500 a year: example |
| EIM20106 | Employee with more than
one employment: deciding whether each employment has earnings of
less than £8,500 a year |
| EIM20110 | The effect of changes in
rates of pay during the year |
| EIM20111 | Employee with employment
for only part of a year |
| EIM20115 | Whether employee with
earnings taxable on remittance falls within the benefits code |
| EIM20200 | Employment as a director:
meaning of 'director' |
| EIM20201 | Directors excluded from
the benefits code |
| EIM20202 | Meaning of 'full-time
working director' |
| EIM20203 | The effect of absence
through illness on the status of a full-time working director |
| EIM20210 | Meaning of
'non-profit-making" company |
| EIM20211 | Companies established for
charitable purposes only |
| EIM20212 | Meaning of 'material
interest' in a company |
| EIM20213 | Meaning of 'control' |
